Navigating Willfulness Defenses in Criminal Tax Cases
July 14, 2026 | New York Law Journal
In criminal tax prosecutions, the government must prove that a defendant acted "willfully"—meaning they intentionally violated a known legal duty. In two recent appellate decisions, United States v. Collins and United States v. Akhenaten, the Seventh and Eleventh Circuits addressed challenges raised by defendants arguing that the government had failed to prove this critical element of the charges against them. In his latest New York Law Journal article, Jeremy Temkin analyzes these decisions, which frame practical challenges faced by defendants attempting to rebut the government's proof of their intent, and concludes that willfulness defenses remain strongest in cases involving complex aspects of tax law.
